SENATE BILL No. 573

 

 

September 14, 2017, Introduced by Senator PROOS and referred to the Committee on Finance.

 

 

     A bill to amend 1974 PA 198, entitled

 

"An act to provide for the establishment of plant rehabilitation

districts and industrial development districts in local

governmental units; to provide for the exemption from certain

taxes; to levy and collect a specific tax upon the owners of

certain facilities; to impose and provide for the disposition of an

administrative fee; to provide for the disposition of the tax; to

provide for the obtaining and transferring of an exemption

certificate and to prescribe the contents of those certificates; to

prescribe the powers and duties of the state tax commission and

certain officers of local governmental units; and to provide

penalties,"

 

by amending section 11a (MCL 207.561a), as amended by 2016 PA 110.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 11a. (1) If a facility was subject to an industrial

 

facilities exemption certificate on or after December 31, 2012,

 

notwithstanding any other provision of this act to the contrary,

 

that portion of the facility that is eligible manufacturing

 

personal property shall remain subject to the industrial facilities

 


tax and shall remain exempt from ad valorem property taxes as

 

provided in section 8 until that eligible manufacturing personal

 

property would otherwise be exempt from the collection of taxes

 

under section 9m, 9n, or 9o of the general property tax act, 1893

 

PA 206, MCL 211.9m, 211.9n, and 211.9o. The holder of an industrial

 

facilities exemption certificate that has been extended under this

 

subsection shall indicate that portion of a facility that is

 

eligible manufacturing personal property by annually filing the

 

combined document required under section 9m or 9n of the general

 

property tax act, 1893 PA 206, MCL 211.9m and 211.9n, with the

 

assessor of the township or city in which the eligible

 

manufacturing personal property is located by February 20 of each

 

year.the date required under section 9m or 9n of the general

 

property tax act, 1893 PA 206, MCL 211.9m and 211.9n.

 

     (2) As used in this section:

 

     (a) "Eligible manufacturing personal property" means that term

 

as defined in section 9m of the general property tax act, 1893 PA

 

206, MCL 211.9m.

 

     (b) "Eligible personal property" means that term as defined in

 

section 3(e)(iii) of the state essential services assessment act,

 

2014 PA 92, MCL 211.1053.

 

     Enacting section 1. This amendatory act takes effect December

 

31, 2017.

 

     Enacting section 2. This amendatory act does not take effect

 

unless Senate Bill No. 570                                    

 

          of the 99th Legislature is enacted into law.